Reconsideration of New York Ruling 875356, dated June 19, 1992.

HQ 954186 June 4, 1993 CLA-2 CO:R:C:F 954186 JGH CATEGORY: Classification TARIFF NO.: 1806.32.4098 Ms. Theresa Baker Fritz Companies, Inc. P.O. Box 125 Jamaica, New York 11430 RE: Reconsideration of New York Ruling 875356, dated June 19, 1992. Dear Ms. Baker: In the above-referenced ruling a product called "Galaxy", a chocolate imported in small blocks weighing approximately 100 to 200 grams each, was classified in the provision for chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs, weighing more than 2kg, in subheading 1806.20.8095, TSUS. FACTS: The product was said to contain 41 percent sugar, 15 percent cocoa butter, 13 percent skim milk powder (0.4 percent milk fat), 8 percent cocoa mass, 5 percent whey, and small amount of other ingredients. Subsequent to importation the chocolate was melted and used to coat ice cream bars, which were then exported. LAW AND ANALYSIS: Upon review of the ruling, it is apparent that as the "Galaxy" blocks do not weigh over 2 kg., they cannot be classified in subheading 1806.20.8095. Rather they would be classifiable in the provision for Other chocolate and other food preparations containing cocoa: In blocks, slabs or bars: Not filled, in subheading 1806.32.4098, TSUS. The rate of duty is 7 percent ad valorem.  - 2 - HOLDING: The above-described chocolate blocks are classifiable in subheading 1806.32.4098, HTSUS. The rate of duty is 7 percent ad valorem. NYRL 875356 is modified to the extent indicated. Sincerely, John Durant, Director Commercial Rulings Division